Application

Aus0.1

This Auditing Standard applies to:

  1. an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001; and
  2. an audit of a financial report, or a complete set of financial statements, for any other purpose.

Aus0.2

This Auditing Standard also applies, as appropriate, to an audit of other historical financial information.